EU VAT deadlines and thresholds, country by country
Filing deadlines for every EU country and the UK, the EUR 10,000 distance-selling threshold, what marketplaces change, and when OSS beats local VAT registrations. Built from official sources and reviewed by our team.
All figures reviewed in July 2026 against official sources (national tax authorities, the European Commission and gov.uk).
VAT return deadlines by country
Standard periodic filing and payment deadlines for a foreign (non-established) business registered for VAT: all 27 EU countries plus the United Kingdom.
| Country | Frequency | Filing deadline | Worth knowing |
|---|---|---|---|
| Austria | Quarterly (monthly above €100,000 prior-year turnover) | 15th of the second month after the period | An annual VAT return is also due, by 30 June of the following year via FinanzOnline. |
| Belgium | Quarterly (monthly above €2.5M turnover) | 25th of the month after the quarter; 20th for monthly filers | The 2025 VAT chain reform moved quarterly filings to the 25th and introduced automatic substitute assessments for missed returns. |
| Bulgaria | Monthly | 14th of the following month | Since euro adoption in January 2026 VAT is declared and paid in euros; sales and purchase ledgers accompany every return. |
| Croatia | Monthly (no quarterly option for non-established traders) | Last day of the following month | The Fiscalization 2.0 reform moved the deadline from the 20th to month-end for periods starting January 2026. |
| Cyprus | Quarterly (staggered quarter-ends) | 10th of the second month after the quarter | Quarter-end dates are assigned per trader and filing runs through the Tax For All portal. |
| Czechia | Monthly (mandatory in the first two years of registration) | 25th of the following month | A control statement accompanies every return; quarterly becomes an option from year three below CZK 15M turnover. |
| Denmark | Quarterly (starting frequency for all new registrations) | 1st of the third month after the quarter | Half-yearly filing is only granted later, below DKK 5M turnover and with a clean filing record. |
| Estonia | Monthly (the only tax period) | 20th of the following month | The KMD INF invoice annex is filed with the return; the standard rate rose to 24% in July 2025. |
| Finland | Monthly (quarterly on application below €100,000) | 12th of the second month after the period | Filing and payment fall on the same day in OmaVero, with no weekend or holiday extensions. |
| France | Monthly (quarterly if annual VAT due is below €4,000) | 19th of the following month; usually the 24th when filing via a fiscal representative | Most non-EU sellers must appoint an accredited French fiscal representative (countries with a mutual-assistance agreement are exempt). |
| Germany | Monthly if VAT due exceeds €9,000 a year; quarterly below | 10th of the following month | A permanent one-month extension (Dauerfristverlängerung) is available against a 1/11 prepayment, and an annual return is due on top. |
| Greece | Quarterly (monthly for the first 24 months of registrations since April 2025) | Last working day of the following month | Foreign entities operating through a fiscal representative are locked into monthly returns for their first 24 months. |
| Hungary | Monthly for new registrations | 20th of the following month | Real-time online invoice reporting (RTIR) applies from the very first Hungarian invoice. |
| Ireland | Bi-monthly (Jan-Feb, Mar-Apr, and so on) | 23rd of the month after the two-month period (ROS e-filing) | Revenue can allow 4-, 6- or 12-monthly returns where the VAT liability is small. |
| Italy | Monthly settlements, quarterly LIPE communications, one annual return | Payment by the 16th of the following month; annual return by 30 April | Non-EU sellers need an Italian fiscal representative; the quarterly payment option carries a 1% surcharge. |
| Latvia | Monthly | 20th of the following monthPayment by the 23rd | Quarterly filing exists only for small local businesses with no intra-EU transactions, so foreign sellers file monthly. |
| Lithuania | Monthly | 25th of the following month | Registration is required before the first taxable sale; no quarterly option applies in practice for foreign sellers. |
| Luxembourg | Monthly, quarterly or annual, by turnover band | 15th of the following month; annual recap by 1 May (annual-only regime: 1 March) | Monthly and quarterly filers also owe an annual recapitulative return; the AED customarily tolerates late periodic filing. |
| Malta | Quarterly | 15th of the second month after the quarter, plus 7 days when e-filed | The 7-day extension applies only when both the return and the payment are made electronically. |
| Netherlands | Quarterly | Last day of the second month after the quarter for non-residents | Foreign traders get one extra month versus Dutch businesses; nil returns remain compulsory. |
| Poland | Monthly (JPK_V7M) | 25th of the following month | Quarterly JPK_V7K is reserved for small taxpayers registered for 12+ months, so foreign sellers file monthly in practice. |
| Portugal | Quarterly (monthly above €650,000 prior-year turnover) | 20th of the second month after the periodPayment by the 25th | Since 2026 the tax authority no longer notifies regime changes: taxpayers must self-check the €650,000 monthly-filing test yearly. |
| Romania | Monthly (quarterly below €100,000 with no intra-EU acquisitions) | 25th of the following month | Moving your own stock into Romania is an intra-EU acquisition and forces monthly filing; SAF-T reporting also applies to non-established registrants. |
| Slovakia | Monthly (quarterly optional after 12 months below €100,000) | 25th of the following month | Registration must be in place before the first taxable supply. |
| Slovenia | Monthly | Last working day of the following month; the 20th when an EC Sales List is due | Stock movements usually trigger the EC Sales List, pulling filing forward to the 20th; payment stays at month-end. |
| Spain | Quarterly (monthly under REDEME or SII) | 20th of the month after the quarter; Q4 by 30 January | Q4 is filed together with the annual Modelo 390 summary; direct-debit payment requires filing about five days early. |
| Sweden | Quarterly (monthly mandatory above SEK 40M) | 12th of the second month after the period (17th in January and August) | Large filers above SEK 40M file by the 26th of the following month; payment is due the day of filing. |
| United Kingdom | Quarterly (Making Tax Digital) | 1 month and 7 days after the end of the quarter | Filing requires MTD-compatible software, and EU OSS does not cover UK sales: a separate UK registration is needed. |
VAT registration thresholds
One rule matters most: the €10,000 distance-selling threshold is a single EU-wide ceiling shared across every country, not a per-country allowance. National thresholds only protect businesses established in that country (or, since 2025, EU businesses using the SME scheme).
| Country | Intra-EU distance selling | Domestic businesses | Foreign sellers |
|---|---|---|---|
| Austria | Counts toward the shared €10,000 EU-wide threshold | €55,000 (gross, since 2025) | None: register from the first taxable sale |
| Belgium | Counts toward the shared €10,000 EU-wide threshold | €25,000 (rise to €30,000 approved, pending enactment) | None: register from the first taxable sale |
| Bulgaria | Counts toward the shared €10,000 EU-wide threshold | €51,130 (in euros since January 2026) | None: register from the first taxable sale |
| Croatia | Counts toward the shared €10,000 EU-wide threshold | €60,000 (since 2025) | None: register from the first taxable sale |
| Cyprus | Counts toward the shared €10,000 EU-wide threshold | €15,600 | None: register from the first taxable sale |
| Czechia | Counts toward the shared €10,000 EU-wide threshold (CZK 256,530) | CZK 2,000,000 (CZK 2,536,500 for immediate liability) | None: register from the first taxable sale |
| Denmark | Counts toward the shared €10,000 EU-wide threshold (DKK 74,415) | DKK 50,000 | None: register from the first taxable sale |
| Estonia | Counts toward the shared €10,000 EU-wide threshold | €40,000 | None: register from the first taxable sale |
| Finland | Counts toward the shared €10,000 EU-wide threshold | €20,000 (since 2025) | None: register from the first taxable sale |
| France | Counts toward the shared €10,000 EU-wide threshold | €85,000 goods / €37,500 services | None: register from the first taxable sale |
| Germany | Counts toward the shared €10,000 EU-wide threshold | €25,000 prior year / €100,000 current year (since 2025) | None: register from the first taxable sale |
| Greece | Counts toward the shared €10,000 EU-wide threshold | €10,000 | None: register from the first taxable sale |
| Hungary | Counts toward the shared €10,000 EU-wide threshold (HUF 3,100,000) | HUF 20,000,000 (2026) | None: register from the first taxable sale |
| Ireland | Counts toward the shared €10,000 EU-wide threshold | €85,000 goods / €42,500 services | None: register from the first taxable sale |
| Italy | Counts toward the shared €10,000 EU-wide threshold | €85,000 (forfettario) | None: register from the first taxable sale |
| Latvia | Counts toward the shared €10,000 EU-wide threshold | €50,000 | None: register from the first taxable sale |
| Lithuania | Counts toward the shared €10,000 EU-wide threshold | €45,000 | None: register from the first taxable sale |
| Luxembourg | Counts toward the shared €10,000 EU-wide threshold | €50,000 (since 2025, 10% tolerance) | None: register from the first taxable sale |
| Malta | Counts toward the shared €10,000 EU-wide threshold | €35,000 (since 2025) | None: register from the first taxable sale |
| Netherlands | Counts toward the shared €10,000 EU-wide threshold | €20,000 (KOR) | None: register from the first taxable sale |
| Poland | Counts toward the shared €10,000 EU-wide threshold (PLN 42,000) | PLN 240,000 (2026) | None: register from the first taxable sale |
| Portugal | Counts toward the shared €10,000 EU-wide threshold | €15,000 (25% in-year tolerance) | None: register from the first taxable sale |
| Romania | Counts toward the shared €10,000 EU-wide threshold (RON 46,337) | RON 395,000, approx. €78,000 (since September 2025) | None: register from the first taxable sale |
| Slovakia | Counts toward the shared €10,000 EU-wide threshold | €50,000 (€62,500 for immediate liability) | None: register from the first taxable sale |
| Slovenia | Counts toward the shared €10,000 EU-wide threshold | €60,000 (since 2025) | None: register from the first taxable sale |
| Spain | Counts toward the shared €10,000 EU-wide threshold | None yet (franchise regime expected 2027 at the earliest) | None: register from the first taxable sale |
| Sweden | Counts toward the shared €10,000 EU-wide threshold (SEK 99,680) | SEK 120,000 (since 2025) | None: register from the first taxable sale |
| United Kingdom | Not applicable: UK sales sit outside the EU threshold and OSS | GBP 90,000 (UK-established businesses only) | None: register from the first UK sale (or if one is expected within 30 days) |
The €10,000 threshold: one ceiling, not 27
The €10,000 distance-selling threshold is a single EU-wide annual ceiling, tested against both the current and the previous calendar year. It covers the combined total of ALL your cross-border B2C sales of goods to other EU countries plus cross-border digital (TBE) services, exclusive of VAT. It is not €10,000 per country.
It is only available to sellers established in a single EU member state who ship from that state. Below it, you may charge your home country's VAT. Above it, or if you are established outside the EU, the customer country's VAT applies from the very first sale.
Over the threshold: OSS or 27 registrations
Once destination VAT applies you have two options: register for VAT in every country where your customers are, or register once for the Union One Stop Shop (OSS) and declare all intra-EU B2C distance sales in a single quarterly return filed in one member state.
OSS returns and payments are due by the end of the month following each quarter: 30 April, 31 July, 31 October and 31 January, with no extension for weekends or public holidays. OSS does not cover B2B sales or domestic sales shipped from stock held in the customer's own country.
Marketplace sales: the deemed reseller rule
Under Article 14a of the VAT Directive, the marketplace (not you) is deemed to be the seller in two cases: goods imported into the EU in consignments up to €150, whoever the seller is; and ANY sale of goods already inside the EU when the seller is established outside the EU.
For those sales the marketplace collects and owes the VAT, and they do not count toward your €10,000 threshold. But this does not remove your own obligations: holding stock in an EU country still requires a local VAT registration even when a marketplace is deemed reseller of the sales.
Stock abroad changes everything
Storing goods in another country (Amazon FBA, Pan-EU, a 3PL warehouse) triggers an immediate VAT registration there, with no threshold at all: moving your own stock across a border is a deemed intra-Community transfer, and sales shipped locally are domestic supplies.
OSS does not remove these registrations. Stock transfers, local sales from that stock and B2B sales must all be reported in the warehouse country's domestic returns, alongside your OSS return for the rest.
Imports up to €150: IOSS
For goods shipped from outside the EU in consignments up to €150, the Import One Stop Shop (IOSS) lets you charge the customer's VAT at checkout so nothing is collected at the border. Non-EU sellers normally need an EU-established intermediary to use it.
The IOSS return is monthly, due by the end of the month following the reporting month.
The United Kingdom after Brexit
UK sales cannot be reported through EU OSS or IOSS: they need separate UK compliance. The GBP 90,000 threshold protects UK-established businesses only; foreign sellers must register from their first UK sale.
Marketplaces are liable for UK VAT on imported consignments up to GBP 135 and on goods of any value located in the UK and sold by an overseas seller. Northern Ireland is the exception: distance sales of goods between NI and the EU stay within the EU framework under the Windsor Framework.
This guide is general information, not tax advice. Standard regimes are shown; special schemes, sector rules and transitional measures may change your position, and since 2025 EU-established businesses may access national exemption thresholds through the EU SME scheme (never available to non-EU businesses). Always confirm before relying on it. Last reviewed July 2026.
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